wir807 - Taxation and Tax Law I (Complete module description)

Module label	Taxation and Tax Law I
Module code	wir807
Credit points	6.0 KP
Workload	180 h
Institute directory	Department of Business Administration, Economics and Law (Law)
Applicability of the module	Master of Education Programme (Vocational and Business Education) Economics and Business Administration (Master of Education) > Mastermodule Master's Programme Business Administration, Economics and Law (Master) > Basismodule Master's Programme Business Administration, Economics and Law (Master) > Mantelmodule (MPO2020) Master's Programme Business Administration, Economics and Law (Master) > Schwerpunktmodule AFT - Recht Master's Programme Business Administration, Economics and Law (Master) > Schwerpunktmodule RdW - Recht Master's programme Business Administration: Management and Law (Master) > Basismodule Master's programme Business Administration: Management and Law (Master) > Schwerpunktmodule AFT - Recht Master's programme Business Administration: Management and Law (Master) > Schwerpunktmodule RdW - Recht
Responsible persons	Dittmer, Jochen (module responsibility)
Prerequisites
Skills to be acquired in this module	The aim of the course is to provide students with a deep and thorough knowledge regarding • Tax accounting law and • Taxation procedures.
Module contents	The course provides a deep insight into Tax accounting law • Basics of tax accounting law • Principal values (cost of purchase/cost of manufacture, going concern value, fair market value) • Depreciation, subsidy regulations • Transfer of hidden reserves • Leasing • Provisions Taxation procedures • Overview about general fiscal law (AO) and tax court code (FGO) • Tax determination and taxing procedures • Types of taxing • Deadlines and extent of balances and tax assessments corrections • Interest yield
Recommended reading	• Falterbaum, Hermann (aktuelle Fassung): Buchführung und Bilanz • Rose, Gerd & Watrin, Christoph (aktuelle Fassung): Abgabenordnung; mit Finanzgerichtsordnung It is worth mentioning, that due to the fast-changing tax law, further recommendations regarding the literature cannot be made yet, but are rather given during the course. Required are: • A collection of the most important tax laws (e.g. NWB-publisher) in current form • A loose-leaf collection of the tax regulations (e.g. Beck-publisher)
Links	http://www.fiwi-bbl.uni-oldenburg.de/
Language of instruction	German
Duration (semesters)	1 Semester
Module frequency	jährlich
Module capacity	unlimited
Type of module	je nach Studiengang Pflicht oder Wahlpflicht
Module level	---

Examination	Prüfungszeiten	Type of examination
Final exam of module	end of term	written exam

Type of course	Lecture
SWS	4
Frequency
Workload attendance time	56 h